Chapter 4

Question 1

what is Petty Cash Funds?

Answer 1

Petty Cash Funds are provided as a method to purchase legitimate and appropriate infrequent, unanticipated goods and services for less than two hundred and fifty dollars ($250)

Question 2

who can Authorized Cash Fund?

Answer 2

Establishment of, or change in the amount of, a cash fund requires the Director’s approval. Approval will be granted only for requests documenting operational necessity. Requests must include lines for concurrence/non-concurrence by the requester’s chain-of-command, Investigative Services Assistant Director and Fiscal Administration Bureau (FAB) Executive Senior Bureau Commander.

Question 3

who is the departmental Cash Fund Custodian and shall ensure compliance with Miami-Dade County directives?

Answer 3

The FAB Executive Senior Bureau Commander governing usage of cash.

Question 4

Purchases for amounts of __ or less are restricted by County AO 3-6, Petty Cash. Each departmental element with a separate index code is authorized to make one $250 petty cash purchase ____ per commodity or service. Law Enforcement Trust Fund project purchases are limited to one $250 petty cash purchase per project number per day per vendor.

Answer 4

$250,

per day

Question 5

All cash fund transactions not directly related to an ongoing investigation will be reconciled with the concerned Cash Fund Custodian within how long?

Answer 5

two working days.

Question 6

Cash may be advanced for projected investigative or extradition travel expenses when a properly completed _______memorandum has been submitted through the chain-of-command to FAB.

Answer 6

Request for Cash Advance

Question 7

Cash may be advanced for business and educational travel when a properly completed Miami-Dade County _______ has been submitted through the chain-of-command to the FAB.

Answer 7

Travel Request

Question 8

airfares and registration fees, investigative/extradition travelers may obtain a 100 percent advance. Other travelers are limited to a maximum advance of ___ percent of the projected expense

Answer 8

80

Question 9

Utilizing the applicable format, requests for cash purchase reimbursements shall be made within how long of the purchase?

Answer 9

within 30 days

will be submitted for approval to the concerned division chief, assistant director, or the Director, as appropriate, or their designees, prior to submission to the FAB. The FAB Executive Senior Bureau Commander, or designee, may deny payment of cash purchase reimbursements that exceed 30 days of the date of purchase. Expenditure reimbursement will be made only when an authorized signature is affixed to the document.

Question 10

what should the employee do In the event that a reimbursement request is lost or misplaced in transit and only copies of the supporting documentation are available?

Answer 10

the requestor should make every effort to obtain duplicate receipts and/or invoices from the vendor or any other type of document provided as a proof of purchase.

If obtaining these duplicate documents is not feasible or practical, the employee requesting reimbursement will be required to submit an affidavit of lost receipt (Annex F). The affidavit must be signed by the employee and supervisor. An original request memorandum signed by the concerned element Commander or above explaining the circumstances of the lost documents must be submitted along with all other required documentation (receipts, invoices, affidavit, etc). The FAB will not reimburse purchases for which receipts and/or invoices are older than forty-five (45) days from the original purchase. The Director or his designee is authorized to waive reimbursement of receipts dated older that forty-five (45) days from the day of purchase.

Question 11

for how long will the Cash Fund Custodian will maintain a copy of the marked Petty Cash Disbursement form and paid sales receipt, indicating the correct amount disbursed?

Answer 11

18 months after completion of the transaction. The FAB will not keep copies of cash transactions.

Question 12

how often Element captains (or designee) will conduct an audit of the investigative fund to ensure the fund reconciles to the authorized amount, and is in compliance with established controls, departmental policies, and operational procedures?

Answer 12

balance the authorized amount, and prepare a Quarterly Investigative Expenditure Audit Report – Cash Fund

Question 13

To ensure the accuracy of expenditure reports and supporting documentation; and to ensure compliance with established departmental procedures and County Administrative Order 3-6, the MDPD Internal Auditor, how often Staff Inspections Section, will conduct on-site financial audits of all authorized cash funds (Petty Cash and Investigative Cash Funds)?

Answer 13

At least once every 18 months

Question 14

What are the procedure to conduct an audit report for CASH FUND?

Answer 14

An audit report will not be issued when the cash fund reconciles to the authorized amount or there is a discrepancy involving less than one dollar. Audit reports reflecting discrepancies of one dollar or more, any second consecutive discrepancy involving less than one dollar, or recommendations for improvement, will be directed to the Director. The audited element commander will prepare and submit a response memorandum no later than 30 days after receipt of the report, via the appropriate chain-of-command, to the Director, utilizing the Sample Response Format (Annex L), indicating follow-up action taken

Question 15

True or False :

No single purchase will exceed $250 without prior approval of the affected element commander.

Answer 15

False.

Assistant Director.

Question 16

who approve cash request for $500 or less?

and

If the request is for a cash advance over $500.00, who needs to approve it?

Answer 16

Cash requests for $500.00 or less require approval of the applicable division chief or authorized designee. Extradition related cash requests for $500.00 or less require approval of the Warrants Bureau Major or authorized designee.

2. If the request is for a cash advance over $500.00, approval of the Director or authorized designee is required.

Question 17

All requests to expend funds must have approval via chain-of-command through the rank of ____. All expenditures that exceed $100 must be approved by the element’s respective ____ or _______ for elements not reporting to an Assistant Director. All expenditures that exceed $1,000 must be approved by the ____ .

Answer 17

Division Chief
Assistant Director or the Director
Director

Question 18

All cash monies derived from winning bets, investigations, fees and evidence will be turn in to FAB in how long?

Answer 18

24 hours or two business days

Question 19

who is assigned the responsibility of coordinating the preparation of departmental requests for professional services?

Answer 19

The Fiscal Administration Bureau

Question 20

what are the procedure to Purchase Expenditure of $5,000 or Less:

Answer 20

1. The initiating element prepares a package containing the following:

a. Purchase of Professional Services Agreement.
b. Minority Business Participation Checklist

(1) Competitive process is not required. Indicate that minority providers were solicited, or reason why if none were.

Question 21

TRUE OR FALSE:

No more than $5,000 in similar services may be purchased from the same individual, firm, or organization during a twelve (12) month period through the use of the Purchase of Professional Services Agreement form and procedures.

Answer 21

TRUE

Question 22

Payment for service render to the County.

Answer 22

Prior to payment, the Fiscal Administration Bureau (FAB) must receive all three copies of the Purchase of Professional Services Agreement; all invoices and other substantiating documents indicating that services have been rendered in conformance with the agreement; the social security number (if an individual) or Internal Revenue Service Identification Number (if an organization) of the provider; documentation showing approval by initiating element’s commander/supervisor; appropriate signature of the service provider on the Purchase of Professional Services Agreement; and, with purchase expenditures of more than $5,000, a copy of the resolution adopted by the Board of County Commissioners.

Question 23

What is considered as a small or a large purchase?

Answer 23

Small = purchase amount is $5,000 or less,

Large purchase = is over $5,000 or more.

Question 24

Fact about SPO (small purchase order)

Answer 24

An SPO is used only for a specific and finite one-time purchase.
SPO cannot be use to purchase of capital items with a cost of $750.00 or more

Question 25

What was the reason for the Board of County Commissioners to established the LETF?

Answer 25

*to defray costs of protracted or complex investigations

to provide additional technical equipment or expertise;

to provide matching funds to obtain federal grants; or for other law enforcement purposes as the Board of County Commissioners deems appropriate within the realm of state law.

Question 26

True or false:

LETF Project Managers must reflect on the financial transactions, the assigned project number indicated in the approval memorandum from the element commander .

Answer 26

False

Director

Question 27

How long a project files must be maintain after the last transaction on each project on LETF?

Answer 27

Maintain project files for a minimum period of five (5) years after the last transaction on each project.